A Revenue Procedure is an administrative source of Federal tax law.
Correct Answer:
Verified
Q2: Revenue Procedures deal with the internal management
Q3: Proposed Regulations have the force and effect
Q3: Federal tax legislation generally originates in the
Q6: Neither the 1939 nor the 1954 Code
Q7: Technical Advice Memoranda deal with completed transactions.
Q10: General Counsel Memoranda may be cited as
Q11: Temporary Regulations have the same authoritative value
Q22: Letter rulings may not be substantial authority
Q32: Determination letters usually involve proposed transactions.
Q36: Revenue Rulings carry the same legal force
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